Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Whether a charitable exemption can be claimed in an updated return filed after the original due date but within the belated-return period is dispositive: the tribunal applied the principle that an updated return filed within the time permissible for belated returns permits claiming exemption, and therefore the exemption claim could not be denied solely for being in an updated return; the tribunal followed prior precedent and set aside the lower authority's order, allowing the assessee's grounds.
Whether a charitable exemption can be claimed in an updated return filed after the original due date but within the belated-return period is dispositive: the tribunal applied the principle that an updated return filed within the time permissible for belated returns permits claiming exemption, and therefore the exemption claim could not be denied solely for being in an updated return; the tribunal followed prior precedent and set aside the lower authority's order, allowing the assessee's grounds.
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